Howard R. Davia, CPA, has over 30 years of experience in government, industry, and public accounting. He was president and cofounder of Executive Education Series, Inc., and has taught and lectured widely on the subject of fraud detection and control. Patrick C. Coggins, PhD, is the Dupont Endowed Chair Professor at Stetson University and holds JD and PhD degrees in Administration and Adult Development and Education. He has over 28 years of experience in governmental and public sector financial management, legal issues, organizational diagnosis, and income taxes. He has published books, articles, and papers nationally and has extensive lecturing and consulting experience. John C. Wideman, PhD, has over 28 years of experience in the civil, criminal, and military intelligence fields as an investigator at the federal and state levels, and as a private practitioner. He has taught investigative courses for the U.S. government and several state agencies, and is currently a practicing private investigator. Joseph T. Kastantin, CPA, is a consultant, author, and assistant professor of accountancy at the University of Wisconsin--La Crosse. He is also a certified management accountant, and the author of Professional Accounting Practice Management and several articles on management, business control, and taxation.